Increased the need to promote the profession of auditing, and improving the performance of the audit process, which comes through the effective implementation of its tasks, where the auditor collects the necessary data about the nature of client activity, and any other information it deems necessary to carry out the planning and development of the strategy for how to determine the procedures for implementing the audit process and the scope and timing for evidence clues in order to form an opinion technician neutral about the fairness of the financial statements, as required by the standards of the field work of the planning and supervision of the internal control and evidence to prove, but the failure of the auditor whether in th

Objective(s): To assess mothers’ knowledge about their children with sickle cell anemia and non-Pharmacological approaches to pain management and found some relationship between mothers knowledge and their demographic data of age, level of education, and occupation.
Methodology: A descriptive design used in the present study established was for a period from September 19th, 2020 to March 30th, 2021. The study was conducted on a non-probability (purposive) sample of (30) mother their children with sickle cell anemia was chosen. The data were analyzed through the application of descriptive and inferential statistical approaches which are applied by using SPSS version 22.0.
Results: The findings of the study indicated that moderate

Gestational diabetes mellitus (GDM) is a growing health concern that usually appears during the second and third trimester stage of pregnancy and is characterized by carbohydrate intolerance of variable severity. The aim of the present study was to scrutinize the relationship between the G972R polymorphism of the insulin receptor substrate-1 (IRS-1) gene with GDM in the Iraqi female population. One hundred and twenty of blood samples taken from healthy women (control) and women with gestational diabetes mellitus in 3rd trimester stage of pregnancy, fasting blood glucose (FBG) and HbA1c% measured to diagnose GDM, lipid profile (cholesterol, triglyceride, HDL, LDL, and VLDL), insulin concentration, insulin resistance and beta cell function to

It was rumored in the grammatical circles that the (short) refrigerant is only a copy of (book) Sibweh, except some of the views that violated it, or some of the evidence that increased it; On the (brief) or not, the researcher has chosen the subject (what is going away and not leave) a field of study of the budget, has come on three demands, the first devoted to the study of the term, and the second to explain the methodology of scientists in the presentation of the topic, and the third was limited to the study of the evidence they invoked .
God grants success

This research deals with and which was entitled: relationship between psychological time and elements of filming expression (one-day event filmsas an example). It is about the relationship of psychological time (internal) with the elements of filming expression and how the time affected when using these elements in terms of its deceleration or acceleration. In particular, this research focus on elements that slow down time or stops it when using these elements. As one day time is short and heavy at the time of spectators in terms of the large number of film events which makes the viewer runs out of breath to understand the nature of those events and then identify the causes and consequences, as they occur in a short time (one day time) a

Methods of teaching plays an important vole in the educational process
because is the link between the teacher and the learner. The process of
teaching doesut fulfill the desirable results unless the methods of guiding and
teaching are provided and through a qualified educationalist capable of
communicating the syllabus to the students in an easy and clear way. In spite
of the diversity of the methods of teaching ,there is no one way suitable for all
the educational purposes , all the sciences ,all the subjects ,all the levels of
growth ,levels of teaching, maturity and intelligences ,all teachers and
educationalists and all the circum stances surrounding the teaching processes
.The teacher is the one who choos

The contemporary development applications on scientific areas of acyclic and cyclic Schiff bases and their complexes.

The research aims to identify the factors affecting the customer and their impact desire for market share in a competitive market National Insurance Company, where he was after the tremendous developments that have taken place in the insurance sector, crowded markets, private companies and the intensified competition among those companies on one side and public sector companies, including national insurance company on the other hand, increased attention and study in a big way the customer and the factors influencing the desire. As the national insurance company ascertains its targets once the sale of insurance documents only, but by knowing the tendencies and aspirations of current and prospective customers a way that helps to strengthen

The aim of the research is to measure the relationship and effect of the application of total production maintenance TPM in the operational strategy, as it is considered one of the most important strategies for the process of restoring production losses because of inefficient equipment. Competitive edge in the global market by upgrading the operational strategies of OS in the application of TPM in those institutions that apply both H-OS-oriented and P-OS-oriented strategies where the strategy has been identified as a critical success factor. The aim of this study is to attempt to consider the application of comprehensive productive maintenance in industrial establishments

The research tagged with the controversy of aesthetic interpretation between the sculptures and their titles in contemporary Iraqi sculpture, “Exhibition of Experiments in Contemporary Iraqi Sculpture as a Model”, and it is one of the new research that contributes to strengthening the critical path in the Iraqi fine movement, as the first chapter dealt with the research problem stemming from the question: What is the impact of the aesthetic hermeneutic controversy between the title and the title in contemporary Iraqi sculpture?, and do the titles of the sculptural works help to understand or enhance their contents?, The research objective included: To identify the controversy of the aesthetic interpretation of sculptures and their ti